Finance Act 1992 section 143

Transitional provisions

Section 143 deals with the transitional arrangements for vehicles already in the system before the new vehicle registration regime came into effect on 1 January 1993.

• Vehicles already registered by a licensing authority before 1 January 1993 are automatically treated as registered under the new system
• Vehicles on which excise duty was previously paid or dealt with under the old orders, but which had not yet been licensed, must be entered in the new register without any additional registration duty
• Vehicles on which excise duty was previously paid or dealt with but which did not require a licence before 1 January 1993 need not be registered until such time as they require a licence
• These provisions ensured a smooth changeover from the old excise duty regime to the new vehicle registration tax system without penalising vehicle owners who had already complied with the previous rules